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HMRC internal manual

Labour Provider Guidance

Systems and processes: HMRC information systems: indirect tax: CEDAT

CEDAT is primarily a VAT based file interrogation tool which is available to anyone, although users are required to have Interactive Data Extraction and Analysis (IDEA) installed on their computer. It is used to import and analyse information directly from various accounting software packages and highlight errors or anomalies suitable for further investigation. The main package it handles is Sage Line 50; it can also handle Pegasus, TAS Books and Sage Line 100.

In addition to these, it can handle DBF files (database) from for example a sales or purchase daybook (DHS’s (only) are trialling a method for Quickbooks).

CEDAT is an Excel application. It uses a file interrogation tool called IDEA in the background to carry out all the file operations necessary. It imports data from the selected accounting system and turns it into a readable format. It also carries out a number of other operations to add extra information by adding new fields or joining files together.

The aim is to convert the data obtained into a standard file or files which can then be used for testing. CEDAT carries out some basic testing on the imported files and produces some standard reports which can be added to the Excel workbook. This includes VAT summaries, details of date anomalies and, especially for Line 50, details of nominal postings which could affect the VAT figures. VAT to value comparison exception report and possible duplications.

CEDAT can automatically compare the VAT summaries produced from the data with the VAT return submitted by the trader, and highlight any differences. This is done using a Return Analysis Tools (RAT) file (LPOG6500) which is available via SEES.

There is also a Help File included with CEDAT which gives more detailed information.